<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-04997472</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-05-25T05:54:30+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="fr">Les normalisateurs comptables acteurs des crises financières</title>
            <author role="aut">
              <persName>
                <forename type="first">Sébastien</forename>
                <surname>Kott</surname>
              </persName>
              <email type="md5">cbf7b0aeed9fe1370fb0ef557db2d3c2</email>
              <email type="domain">univ-poitiers.fr</email>
              <idno type="idhal" notation="string">sebastien-kott</idno>
              <idno type="idhal" notation="numeric">743740</idno>
              <idno type="halauthorid" notation="string">52901-743740</idno>
              <idno type="ORCID">https://orcid.org/0009-0002-8465-7503</idno>
              <idno type="IDREF">https://www.idref.fr/081564058</idno>
              <idno type="VIAF">https://viaf.org/viaf/74107246</idno>
              <idno type="ISNI">http://isni.org/isni/0000000050118876</idno>
              <affiliation ref="#struct-1153087"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>Sébastien</forename>
                <surname>KOTT</surname>
              </persName>
              <email type="md5">cbf7b0aeed9fe1370fb0ef557db2d3c2</email>
              <email type="domain">univ-poitiers.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2025-03-27 14:59:08</date>
              <date type="whenModified">2025-04-05 03:33:38</date>
              <date type="whenReleased">2025-04-04 11:48:08</date>
              <date type="whenProduced">2022-02-11</date>
              <date type="whenEndEmbargoed">2025-03-19</date>
              <ref type="file" target="https://hal.science/hal-04997472v1/document">
                <date notBefore="2025-03-19"/>
              </ref>
              <ref type="file" subtype="publisherAgreement" n="1" target="https://hal.science/hal-04997472v1/file/-%20Kott%20GetFP%20%282022%29%20Crise%28s%29.pdf" id="file-4997472-4339905">
                <date notBefore="2025-03-19"/>
              </ref>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="974811">
                <persName>
                  <forename>Sébastien</forename>
                  <surname>KOTT</surname>
                </persName>
                <email type="md5">cbf7b0aeed9fe1370fb0ef557db2d3c2</email>
                <email type="domain">univ-poitiers.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-04997472</idno>
            <idno type="halUri">https://hal.science/hal-04997472</idno>
            <idno type="halBibtex">kott:hal-04997472</idno>
            <idno type="halRefHtml">&lt;i&gt;G&amp;FP - Gestion &amp; finances publiques : la revue&lt;/i&gt;, 2022, 1, pp.68-74. &lt;a target="_blank" href="https://dx.doi.org/10.3166/gfp.2022.1.009"&gt;&amp;#x27E8;10.3166/gfp.2022.1.009&amp;#x27E9;&lt;/a&gt;</idno>
            <idno type="halRef">G&amp;FP - Gestion &amp; finances publiques : la revue, 2022, 1, pp.68-74. &amp;#x27E8;10.3166/gfp.2022.1.009&amp;#x27E9;</idno>
            <availability status="restricted">
              <licence target="https://about.hal.science/hal-authorisation-v1/">HAL Authorization<ref corresp="#file-4997472-4339905"/></licence>
            </availability>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="SHS">Sciences de l'Homme et de la Société</idno>
            <idno type="stamp" n="AO-DROIT">Archives ouvertes des Sciences juridiques</idno>
            <idno type="stamp" n="INSP-ENA">Institut national du service public</idno>
            <idno type="stamp" n="INSTITUT-NATIONAL-DU-SERVICE-PUBLIC">Institut national du service public</idno>
          </seriesStmt>
          <notesStmt>
            <note type="audience" n="2">International</note>
            <note type="popular" n="0">No</note>
            <note type="peer" n="1">Yes</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="fr">Les normalisateurs comptables acteurs des crises financières</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Sébastien</forename>
                    <surname>Kott</surname>
                  </persName>
                  <email type="md5">cbf7b0aeed9fe1370fb0ef557db2d3c2</email>
                  <email type="domain">univ-poitiers.fr</email>
                  <idno type="idhal" notation="string">sebastien-kott</idno>
                  <idno type="idhal" notation="numeric">743740</idno>
                  <idno type="halauthorid" notation="string">52901-743740</idno>
                  <idno type="ORCID">https://orcid.org/0009-0002-8465-7503</idno>
                  <idno type="IDREF">https://www.idref.fr/081564058</idno>
                  <idno type="VIAF">https://viaf.org/viaf/74107246</idno>
                  <idno type="ISNI">http://isni.org/isni/0000000050118876</idno>
                  <affiliation ref="#struct-1153087"/>
                </author>
              </analytic>
              <monogr>
                <idno type="halJournalId" status="VALID">105033</idno>
                <idno type="issn">1969-1009</idno>
                <idno type="eissn">2275-0517</idno>
                <title level="j">G&amp;FP - Gestion &amp; finances publiques : la revue</title>
                <imprint>
                  <publisher>Les Éditions Gestion et Finances Publiques / Lavoisier [2009-....]</publisher>
                  <biblScope unit="issue">1</biblScope>
                  <biblScope unit="pp">68-74</biblScope>
                  <date type="datePub">2022-02-11</date>
                </imprint>
              </monogr>
              <idno type="doi">10.3166/gfp.2022.1.009</idno>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="en">English</language>
            </langUsage>
            <textClass>
              <classCode scheme="halDomain" n="shs.droit">Humanities and Social Sciences/Law</classCode>
              <classCode scheme="halDomain" n="shs">Humanities and Social Sciences</classCode>
              <classCode scheme="halTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halOldTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halTreeTypology" n="ART">Journal articles</classCode>
            </textClass>
            <abstract xml:lang="en">
              <p>One part of the chain that leads to financial crisis is the financial reporting governed by accounting standards. Through two case studies (Enron and the European Financial Stability Mechanism) highlighting the off-balance sheet issue, the article aims to observe to what extent accounting standards are actors in crisis. Secondly, it proposes to observe the games of actors that take place behind the figure of the standard setter.</p>
            </abstract>
            <abstract xml:lang="fr">
              <p>Les normes comptables régissant l’information financière constituent un élément de l’enchaînement qui conduit aux crises financières. A travers deux études de cas (Enron et le mécanisme européen de stabilité financière) mettant en avant la question du hors bilan, l’article propose d’observer dans quelle mesure les normes comptables sont des acteurs des crises. Dans un second temps, il propose d’observer les jeux d’acteurs qui se déroulent derrière la figure du normalisateur</p>
            </abstract>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="institution" xml:id="struct-1153087" status="VALID">
          <idno type="IdRef">259062340</idno>
          <orgName>Institut national du service public</orgName>
          <orgName type="acronym">INSP</orgName>
          <date type="start">2022-01-01</date>
          <desc>
            <address>
              <addrLine>1 rue Sainte-Marguerite67080 Strasbourg Cedex2 avenue de l'Observatoire75272 Paris Cedex 06</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://insp.gouv.fr/</ref>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>